MUNDRI LAL vs SUSHILA RANI

The Supreme Court held that under Section 2(2) of the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, a building is exempt from the Act's provisions for ten years from the date of completion of construction. The Court clarified that the completion date is determined by local authority records or actual occupation, and that the respondent's claim of the shop being a new construction was valid as it was first assessed in 1978. The eviction suit was upheld, affirming the applicability of the Act to the premises in question.